Page 122 - GSTL_26th March 2020_Vol 34_Part 4

632 GST LAW TIMES [ Vol. 34
5. The applicant intend to rely on the order passed by Madhya Pradesh
Advance Ruling Authority in the case of M/s. Network for Information & Computer
(GST AAR Madhya Pradesh) dated 10-4-2019 [2019 (26) G.S.T.L. 521 (A.A.R. -
GST)], wherein applicant is engaged in Commercial Training & Coaching and
business auxiliary services provided to Uttar Pradesh Skill development Corpo-
ration, through which they train the youth of Uttar Pradesh for gainful employ-
ment of the candidates, is being exempted from the payment of taxes vide Sl. No.
72 of the Notification No. 12/2017-Central Tax (Rate) New Delhi, dated 28th
June, 2017.
6. In view of the above, the applicant contends that main contractor i.e.
M/s. Adityaa Call Centre Private Limited, Bengaluru, is exclusively engaged in
training of soft Skill development provided to Engineers, ITI students, Building
and other construction workers and the services to be provided by the main con-
tractor to the Maharashtra State Skill Development Society, Skill Development
and Entrepreneurship Department, Government of Maharashtra are exempted,
in terms of the aforesaid notification. The applicant further contends that the ser-
vices to be provided by them to the main contractor are also exempted as the
services to be provided by the main contractor are exempted.
Personal hearing/Proceedings held on 21-11-2019 :
1 4. Sri Dayananda K., Chartered Accountant and duly authorised rep-
resentative of the applicant appeared for personal hearing proceedings held on
21-11-2019, reiterated the facts narrated in their application and also furnished
the following submissions.
(a) The applicant is likely to get sub-contract work of RPL (Recognition
of Prior Learning) of Building & other Construction workers for im-
parting training of skill development to Building & other Construc-
tion workers, from M/s. Aditya Call Centre Pvt. Ltd., Bengaluru
(“Main Contractor), who participated in the tender called by Maha-
rashtra Skill Development Society, Skill Development & Entrepre-
neurship Department, Government of Maharashtra and is expecting
to get the assignment.
(b) The total expenditure of the said training programme is borne by
the Government of Maharashtra under its flagship Skill Develop-
ment Mission. The applicant, though under sub-contract, will be
providing services to Maharashtra State Skill Development Society,
Skill Development & Entrepreneurship Department, Government of
Maharashtra in a “bill to-ship to” model.
(c) Entry No. 72 of the Notification No. 12/2017-Central Tax (Rate),
dated 28-6-2017 exempts services provided to the State Government
under any training programme for which total expenditure is borne
by the State Government. In the instant case, the impugned training
programme is hosted by the State Government of Maharashtra and
hence the services provided under the said programme are exempt
and accordingly main contractor is eligible for exemption.
(d) The services of main contractor are exempted and the applicant,
through the main contractor, will be providing the same services to
the Government of Maharashtra and hence the said services, to be
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1 Paragraph number as per official text.
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